“[W.H.] Auden became a close friend of Tolkien’s and an ardent champion of his work, defending him in public and in print against a host of early skeptics; he was one of the first serious writers (along with C. S. Lewis) to ask whether Tolkien’s narratives of heroic quests and imaginary worlds could be considered something more than simply escapist reading,” writes Erin Overbey at The New Yorker
Auden praises Tolkien for succeeding where Milton failed, that is in showing an absolutely powerful God who has allowed us to reject him.